Residence & domicile

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KPMG warns of potential £90m loss

A non-UK domiciled individual returns to live in the UK after working abroad for several years. Can the overseas earnings be remitted to the UK without incurring a charge to tax?

Online FAQs need updating

IBC conference, 26 November 2008. Report by SIMON McKIE

HMRC Q&A confirms Statement of Practice 5/84

HMRC draft guidance in relation to overseas trust companies

A non-domiciled and non-resident individual seeks advice regarding the non-cash benefits that arise from his – largely philanthropic – activities in the UK.

More FAQs re. new remittance basis rules

A non-domiciled and non-resident individual who created an offshore trust has recently died. Will distributions to the UK resident and domiciled beneficiaries be treated as capital or income and will the defence in ITA 2007, s 739 be applicable? And should the trust now become UK resident itself?

MALCOLM FINNEY considers the implications of non-UK domiciles accessing offshore monies following FA 2008

MIKE TRUMAN reports on the High Court judgment in the Grace case

Offshore trusts: are they still shipshape, or have they been fatally holed below the waterline, asks LOUISE SOMERSET

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